1997 (6) TMI 244

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....ne, for the Respondents. [Order per : G.A. Brahma Deva, Member (J)] . - The short point for our consideration in this appeal is whether item "bobbins", manufactured by the respondents, is classifiable as articles of plastic, as claimed by the party of item to be classifiable under T.I. 68 of the erstwhile Tariff as per the Department. 2. When the case was posted for hearing, none app....

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....erved that hollow tube is an essential raw material for Robbin and it is made of aluminium and, accordingly, he held that this item is not an article of plastic. 4. On an appeal filed by the assessee, Collector accepted the contention of the party holding that since percentage of plastic is more in the composition of bobbins, it is to be classified as articles of plastic. In this context, ....